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Village of Ilion – Information Technology (2015M-34)
… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… water system, as indicated by the master meter readings, with the water billed to the Village’s customers. Key … for periodically reconciling the amount of water produced with the amount billed. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Lyons Falls – Financial Management (2013M-393)
… tax stabilization reserve and entering into an agreement with the Development Authority of the North Country. Key Recommendations Adopt budgets with realistic estimates of anticipated expenditures and …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Audit The purpose of our audit was to review the Village’s procurement and cash receipts practices for the period June … purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek … purchasing policy. Consider updating the Village’s procurement policy to include use of competitive methods, …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Wyandanch Union Free School District – Budget Review (B21-7-1)
… proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general … fiscal year during which the deficit obligations are outstanding, their proposed budget for the next …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Genesee County – Court and Trust Funds (2024-C&T-7)
… 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court … The County Clerk’s register did not include an action ordering the County to deposit $2,000 with the Treasurer … complete court and trust registers are maintained. 1 Security interest in property filed to ensure payment for …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Tompkins County Industrial Development Agency – Project Approval and Monitoring … members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board failed to …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in … the same time last year. “Year-over-year growth in local sales tax collections has slowed significantly, with a nearly … was more than twice as high and New York City’s taxable sales were surging,” DiNapoli said. “With overall growth …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: State Tax Revenues Down $767 Million in May
… serious hit in the month of May,” DiNapoli said. “We are now clearly seeing the recession’s impact on tax receipts. As … $1.4 billion less than the state Division of Budget (DOB) projected in the Enacted Budget Financial Plan. In … billion, $1.1 billion higher than the latest projection by DOB. Report: May Cash Report Find out how your government …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayDiNapoli: Local Sales Tax Collections Increased by 4% in August
… and city collections in the rest of the state totaled $913 million, an increase of 5.6%. Most (53 out of 57) …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustService Retirement Benefit – Forest Rangers Plan
… forest ranger service. Or, you may qualify for a service retirement if you reach age 60 before having served 25 years … one-half of your FAS. Filing Your Application for Service Retirement (RS6037) must be on file with the Office of the … but not more than 90 days, before the date on which your retirement will occur. The 15-day filing requirement is …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitOrdinary Death Benefit – State Police Plan
… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, lump sum … benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitService Retirement Benefit – State University Police Plan
… any age after completing 25 years of SUNY police service, or you may qualify for a service retirement if you reach age … With 25 years of creditable service, your benefit will equal 2 percent of your Final Average Salary (FAS) for each … exceed 75 percent of your FAS if you are a Tier 1 member, or 61.67 percent of your FAS if you are a Tier 2, 3, 5 or 6 …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitOpinion 90-60
… to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS -- Installment Purchases (to … construction of recycling center under General Municipal Law, §120-w) GENERAL MUNICIPAL LAW, §§109-b, 120-w: A county may enter into an installment …
https://www.osc.ny.gov/legal-opinions/opinion-90-60IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… containers. 31021 Uncashed Pari-Mutuel Tickets Uncashed winning tickets. 31022 Uncashed OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed Checks Written-Off Proceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsState Agencies Bulletin No. 2126
… or placement of a child for adoption or foster care in order to utilize the leave. Guidance on the Use of Paid … leave at their work percentage immediately prior to being placed on the unpaid leave, unless the employee’s work … leave at 100% (the percentage immediately prior to being placed on the paid leave of absence). Employees at a reduced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2126-paid-parental-leave-fullSUNY Bulletin No. SU-342
… Purpose The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain … and provide guidance for entering the leave transactions in PayServ. Affected Employees All eligible employees meeting … The purpose of this bulletin is to inform agencies of the implementation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-342-suny-paid-parental-leave-full